The source proving this is inaccurate is a CBS press release. Like NBC did last year with Madonna's record-breaking, CBS would have mentioned if they broke any records including Madonna's from last year. On top of that they mentioned the most watched period of the SB last night was that after 10:30 period
Ratings. Although Sunday’s Super Bowl broke a ratings record in metered markets, Deadline reports that Beyoncé failed top last year’s performer, Madonna, in ratings measured during the halftime-show half-hour. Beyoncé’s halftime show, which occurred in the 8 – 8:30 PM ET time slot, scored a 48.2/71. That’s down from the 48.1/72 of Madonna’s 2012 halftime performance. Madonna had 114 million viewers, more than the actual game and Beyoncé had her ratings go from 100 million to 95 million during her halftime performance.